Does Windows wallpaper affect Windows performance?

Almost everyone likes to adorn their desktop screen with some kind of wallpaper; for many, it's a family photo, for me it's astronomy wallpaper. But I have heard that for best performance, don't use wallpaper, just have a basic solid color background. The screen is less personal, but the computer is faster.

Are there any studies that prove or disprove this assertion?

If true, how much is performance affected?

Does the impact depend on which CPU and/or graphics adapter is in your computer?

Does "size" (i.e. resolution) matter? My screen is 1920x1080; would the effect be different for higher or lower resolution?

How about using the tiled or stretch option to fill the screen when the size of the picture is smaller than screen resolution?

If there is a performance impact, is it more or less for different versions of Windows?

What about using a third-party app that allows you to display multiple graphics, either simultaneously or sequentially?